Activities of toll collection would be covered under definition of business auxiliary service

GST/Excise/ST/VAT : Where assessee was awarded a contract for purpose of operation and maintenance of a Toll Road with following scope : collect toll and maximize collection of toll, maintain facility against damage or deterioration, ensure that all services provided under contract comply with prudent utility practices, activities undertaken by assessee in respect of toll collection would be covered by definition of 'Business auxiliary service'

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